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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY Journal of Indonesian Economy and Business JURNAL LPPM BIDANG EKOSOSBUDKUM Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Organisasi Dan Manajemen Jurnal Ipteks Akuntansi Bagi Masyarakat Dinasti International Journal of Management Science Indonesia Accounting Journal Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Jurnal Kepariwisataan Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Accounting and Finance Studies Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Formosa Journal of Multidisciplinary Research (FJMR) Journal of Accounting and Finance Management (JAFM) International Journal of Tourism and Hospitality in Asia Pasific International Journal of Accounting & Finance in Asia Pasific Asian Journal of Management Analytics Journal of Governance, Taxation, and Auditing The Contrarian: Finance, Accounting, and Business Research Jurnal Akuntansi Manado (JAIM) Klabat Accounting Review Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis Jurnal Salingka Nagari Jurnal Cendekia Ilmiah Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE) IJEMA
Hendrik Gamaliel
Faculty Economics And Business, Universitas Sam Ratulangi
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Sistem Dan Prosedur Perjalanan Dinas Di Balai Pengembangan Sumber Daya Manusia Dan Penelitian Komunikasi Dan Informatika Manado Friska Ayu Tri Fajriati; Hendrik Gamaliel; Olivia Y. M. Sardjono
Indonesian Journal of Economics Management and Accounting Vol. 2 No. 12 (2025): IJEMA - Desember 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

Besarnya proporsi anggaran perjalanan di BPSDMP Kominfo Manado menuntut adanya sistem dan prosedur yang tepat guna menjamin pengelolaan keuangan yang akuntabel, efisien. Hal ini menjadi penting untuk memastikan kesesuaian pelaksanaan perjalanan dinas dengan regulasi terbaru, khususnya Peraturan Menteri Keuangan Nomor 119 Tahun 2023. Penelitian ini bertujuan untuk memperoleh bukti empiris kesesuaian sistem dan prosedur perjalanan dinas di Balai Pengembangan Sumber Daya Manusia dan Penelitian Komunikasi dan Informatika Manado dengan Peraturan Menteri Keuangan Nomor 119 Tahun 2023. Jenis penelitian yang dilakukan adalah kualitatif deskriptif dengan teknis pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian diperoleh bahwa sistem dan prosedur perjalanan dinas di Balai Pengembangan Sumber Daya Manusia dan Penelitian Komunikasi dan Informatika Manado telah dilaksanakan sesuai dengan Peraturan Menteri Keuangan Nomor 119 Tahun 2023, yang mencakup proses administrasi mulai dari penerbitan SPD, perhitungan dan pembayaran komponen biaya berdasarkan standar yang berlaku, hingga pelaporan pertanggungjawaban dengan dokumen yang lengkap dan telah melalui proses verifikasi. Namun demikian, penerapan fitur geotagging masih belum diterapkan secara penuh di kantor.
Analisis Akuntabilitas Dan Transparansi Pengelolaan Dana Bantuan Operasional Sekolah Berdasarkan Permendikbudristek Nomor 63 Tahun 2022 Pada Sekolah Dasar Gereja Masehi Injili Di Halmahera Mawea, Kecamatan Tobelo Timur, Kabupaten Halmahera Utara Nirma Meidi Rumuneh; Hendrik Gamaliel; Fanda D.P. Rundengan
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 5 (2026): IJEAM - May 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

Penelitian ini bertujuan untuk menganalisis akuntabilitas dan transparansi pengelolaan Dana Bantuan Operasional Sekolah (BOS) berdasarkan Permendikbudristek Nomor 63 Tahun 2022 pada SD GMIH Mawea, Kecamatan Tobelo Timur, Kabupaten Halmahera Utara. Metode yang digunakan adalah kualitatif deskriptif dengan teknik wawancara, observasi, dan dokumentasi, serta triangulasi sumber, teknik, dan waktu untuk menguji keabsahan data. Hasil penelitian menunjukkan bahwa pengelolaan Dana BOS di SD GMIH Mawea umumnya telah akuntabel melalui laporan pertanggungjawaban dan keterlibatan pihak terkait, serta transparan melalui rapat komite dan papan informasi. Namun, transparansi masih perlu ditingkatkan dalam hal penyebarluasan informasi secara menyeluruh
PROGRAM KEMITRAAN MASYARAKAT PENGELOLAAN KEUANGAN KELUARGA NELAYAN DESA POOPOH KECAMATAN TOMBARIRI Rudy Johanis Pusung; Hendrik Gamaliel; Stanley Kho Walandouw
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 4 No 2 (2026): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/jpmabe.v4i2.11986

Abstract

Program Kemitraan Masyarakat (PKM) Pengelolaan Keuangan Keluarga Nelayan di Desa Poopoh, Kecamatan Tombariri, dilaksanakan sebagai upaya meningkatkan literasi dan keterampilan pengelolaan keuangan keluarga nelayan yang selama ini menghadapi ketidakstabilan pendapatan akibat faktor musim, cuaca, dan hasil tangkapan yang tidak menentu. Kondisi tersebut sering menyebabkan kesulitan dalam memenuhi kebutuhan rumah tangga, menabung, maupun merencanakan keuangan jangka panjang. Kegiatan PKM ini bertujuan untuk meningkatkan pemahaman masyarakat mengenai perencanaan keuangan keluarga, penyusunan anggaran rumah tangga, pengelolaan pendapatan dan pengeluaran, serta pentingnya menabung dan mengelola dana darurat. Metode pelaksanaan meliputi sosialisasi, pelatihan, diskusi kelompok, praktik penyusunan anggaran keluarga, serta pendampingan kepada peserta. Materi yang diberikan disesuaikan dengan kondisi sosial ekonomi keluarga nelayan sehingga mudah dipahami dan diterapkan dalam kehidupan sehari-hari. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan, kesadaran, dan keterampilan peserta dalam mengelola keuangan keluarga secara lebih terencana dan bertanggung jawab. Peserta juga mulai menerapkan pencatatan sederhana terhadap pemasukan dan pengeluaran rumah tangga. Program ini diharapkan mampu mendukung peningkatan kesejahteraan ekonomi, ketahanan keuangan keluarga, serta kemandirian masyarakat nelayan di Desa Poopoh secara berkelanjutan.
Transformasi tata kelola keuangan berbasis enterprise resource planning: Studi kasus implementasi Sistem Kanadi pada Dealer Honda Nusantara Sakti Manado Alfa Pratama Kaempe; Hendrik Gamaliel; Lady Diana Latjandu
Manajemen Bisnis dan Keuangan Korporat Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.460

Abstract

Enterprise Resource Planning (ERP) adoption has been extensively studied in large manufacturing and multinational enterprises; however, empirical evidence from regional automotive retail dealerships in developing economies remains scarce. This study aims to examine the role of the Kanadi system—a proprietary, web-based ERP platform—in supporting financial performance at Honda Nusantara Sakti dealership in Manado, Indonesia, by analyzing its operational mechanisms, internal control functions, and contribution to managerial decision-making quality. A qualitative descriptive research design was employed. Data were collected through semi-structured in-depth interviews with the Head of Administration as the purposively selected key informant, passive participatory observation of daily financial workflows, and triangulated document analysis of internal SOP records, transaction archives, and system usage logs. Data were analyzed through thematic coding and cross-validated via source and method triangulation. The findings reveal that the Kanadi system supports financial performance through three interconnected mechanisms: (1) operational efficiency, realized through cross-divisional data integration that eliminates redundant data entry, accelerates the financial book-closing cycle, and enables real-time transaction processing; (2) data reliability, reinforced by biometric fingerprint authorization, centralized internal controls, and mandatory daily reconciliation protocols that achieved near-perfect transaction accuracy; and (3) managerial decision-making quality, facilitated by real-time financial dashboards enabling continuous monitoring of liquidity positions, collection rates, and daily sales target attainment. Operational constraints persist, particularly internet connectivity instability inherent to web-dependent ERP architecture and residual human input error risks, which are mitigated through a responsive internal IT helpdesk and structured employee onboarding programs. This study extends the ERP effectiveness literature beyond conventional manufacturing contexts by providing empirical evidence from a regional automotive retail setting in a developing economy, offering theoretical and practical contributions for dealership management, ERP system designers, and digital financial governance policymakers.
Analisis Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Dirgaenesia Sahureka; Hendrik Gamaliel; Sintje Rondonuwu
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 7 (2026): IJEMA - Juli 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

Penelitian ini bertujuan untuk memperoleh bukti mengenai peran Badan Pengelolaan Keuangan dan Pendapatan Daerah (BPKPD) dalam meningkatkan kinerja pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kabupaten Bolaang Mongondow Timur. Penelitian ini menggunakan penelitian kualitatif dengan pendekatan studi kasus yang bersifat deskriptif.. Hasil penelitian menunjukkan bahwa BPKPD berperan sebagai perencana, pengelolaan basis data PBB-P2, koordinator pelaksanaan pemungutan, pemberi penyuluhan, serta pengawas dan evaluator dalam pemungutan PBB-P2. Namun, peran tersebut belum terlaksana secara optimal yang ditunjukkan oleh meningkatnya jumlah wajib pajak yang tidak membayar PBB-P2 dari 886 wajib pajak pada tahun 2020 menjadi 2.316 wajib pajak pada tahun 2024. Kondisi ini dipengaruhi oleh rendahnya kepatuhan wajib pajak, keterbatasan sumber daya manusia, serta belum optimalnya koordinasi, penyuluhan, dan pengawasan. Dengan demikian, BPKPD telah berperan dalam meningkatkan kinerja pemungutan PBB-P2, namun masih diperlukan peningkatan pada aspek koordinasi, penyuluhan, dan pengawasan untuk mengoptimalkan penerimaan pajak daerah
Integrasi Ekonomi Biru dalam Penganggaran Daerah Sulawesi Utara: Analisis Manajemen Keuangan Publik Berbasis Blue Finance Junior Lakat; Tri Oldy Rotinsulu; Anderson Guntur Kumenaung; Victor Paskah Kalawat Lengkong; Hendrik Gamaliel
Jurnal Salingka Nagari Vol. 4 No. 2 (2025): Jurnal Salingka Nagari
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jsn.v4i2.348

Abstract

This study aims to examine the gap between the performance of the marine and fisheries sector and subnational fiscal capacity, and to formulate an institutional framework for integrating blue finance instruments into the provincial budgeting system (APBD) of North Sulawesi. An explanatory sequential mixed‑methods design was employed. The quantitative phase applied descriptive analysis and simple linear regression to time‑series data (2021–2025) from Statistics Indonesia and fiscal reports to assess the relationship between fisheries exports, sectoral GDP, and local own‑source revenue. The qualitative phase used thematic analysis of regional development plans, fiscal policy documents, and academic literature on sustainable finance to identify regulatory, institutional, and financial constraints. The results reveal a development paradox: although fisheries exports grew rapidly (CAGR ≈ 10.4% during 2021–2024) and showed a strong positive correlation with sectoral GDP, this growth did not translate into higher fiscal autonomy, as more than 60.48% of regional revenue still originated from central government transfers. Based on these findings, the study proposes a Blue Economy Financing Framework that combines marine asset valuation, bankable project identification, and innovative instruments such as municipal blue bonds and environmental impact bonds to expand fiscal space and support sustainable marine‑based development.
Analysis of the Role of Internal Auditors as Consultants for the North Sulawesi Regional Government Novia Kokali; Hendrik Gamaliel; Olivia Y. M. Sardjono
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 2 No. 1 (2026): Special Volume for International Collaboration ASEAN Countries
Publisher : LP2M IBK Nitro

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Abstract

The demands on the role of Government Internal Supervisory Apparatus (APIP) have changed over time, not only as a provider of assurance but also in conducting consultation activities. With this paradigm shift, auditors are not only providers of assurance but also play the role of service consultants by offering advice or guidance related to issues faced by organizations. This study aims to determine the role of internal auditors as consultants for the North Sulawesi Regional Government. This type of research is qualitative descriptive. based on the results of the study show that the role of APIP of the Regional Inspectorate of North Sulawesi Province as a consultant improves the quality of APIP as an internal audit of the government. The role of an inspectorate consultant can help minimize and prevent errors in the duties and functions of the OPD. In addition, the impact of the change in APIP's role as a consultant is also considered positive, APIP is not only seen as a fault seeker, but with the role of a consultant, namely a solution provider or recommendation, OPD is increasingly open to consulting about the mistakes they face. The obstacles faced by the Inspectorate in carrying out its role as a consultant are limited Human Resources, lack of budget, and time that APIP has in carrying out its role as a consultant.
Analisis Penerapan Sistem Pengendalian Internal Pemberian Kredit Pada Badan Usaha Milik Desa Mangintohas Bella Wahongan; Hendrik Gamaliel; Olivia Sardjono
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 7 (2026): IJEMA - Juli 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

Penelitian ini bertujuan menganalisis penerapan Sistem Pengendalian Internal Pemerintah (SPIP) dalam pemberian kredit pada BUMDes Mangintohas, Desa Wongkai, Kecamatan Ratahan Timur. Penelitian menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus. Data diperoleh melalui wawancara dan dokumentasi, kemudian dianalisis berdasarkan lima unsur SPIP sesuai Peraturan Pemerintah Nomor 60 Tahun 2008. Hasil penelitian menunjukkan bahwa penerapan SPIP dalam pemberian kredit telah berjalan cukup efektif, ditandai dengan pemisahan fungsi, mekanisme otorisasi yang jelas, penerapan prinsip kehati-hatian, serta pemantauan pembayaran angsuran. Namun, pengendalian internal masih belum didukung oleh dokumentasi risiko dan prosedur tertulis yang memadai. Oleh karena itu, diperlukan penguatan dokumentasi dan perencanaan risiko agar sistem pengendalian internal dapat berjalan lebih optimal dan berkelanjutan
The Effect of Earnings Growth, Audit Quality, Investment Opportunity Set on Earnings Quality of Financials Sector Companies on the Indonesia Stock Exchange Aureliano G T B WIJAYA; Hendrik GAMALIEL; Robert LAMBEY
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i1.656

Abstract

This study aims to examine the effect of earnings growth, audit quality, and investment opportunity set on earnings quality in financial sector companies on the Indonesia Stock Exchange for the 2016-2020 period. Earning growth variable is measured by the earnings growth index, audit quality is measured by the dummy variable, the investment opportunity set is measured by MVBVA, and earnings quality is measured by QER. This type of research is a quantitative effect research using secondary data. The sampling technique used was non-probability sampling with a purposive sampling method which resulted in 34 companies as research samples from 103 companies. The data analysis technique in this study is multiple linear regression using the SPSS 26 program. The partial results show that earnings growth has a significant and positive effect on earnings quality, and audit quality and investment opportunity set have no effect on earnings quality. The results of the study simultaneously show that earnings growth, audit quality, and investment opportunity sets affect earnings quality.
Akuntabilitas dan transparansi pengelolaan keuangan desa pada Desa Komus Ii Timur Kabupaten Bolaang Mongondow Utara Einar Einar; Hendrik Gamaliel; Peter M. Kapojos
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.428

Abstract

Effective village financial management is fundamental to strengthening good governance at the local level. This study investigates the implementation of accountability and transparency in village financial management at Komus II Timur Village, North Bolaang Mongondow Regency, Indonesia. Employing a qualitative case study approach, data were collected through interviews, observations, and document analysis involving village officials, the Village Consultative Body, and community representatives. The findings reveal that accountability and transparency have been largely institutionalized across the planning, implementation, administration, reporting, and accountability stages, particularly through participatory decision-making, orderly financial administration, timely reporting, and public access to financial information. However, capacity constraints and uneven regulatory understanding among village officials remain notable challenges. The study underscores the importance of continuous capacity building and strengthened oversight mechanisms to enhance accountable and transparent village financial governance.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul, Sri Devi Abdullah, Dewita Abuno, Malindah I. C. AFIEF, MUHAMMAD RAIHAN IHZA Ahmad Gazali, Ahmad Aimbu, Lesli L Aini Alwi Alexander, Stanly W Alfa Pratama Kaempe Alif Hendra Prasetya ALLAN, FRANSISCO Alou, Shelby Defiany Anderson Guntur Kumenaung Anderson Guntur Kumenaung Anderson Guntur Kumenaung Anneke Wangkar Antameng, Desy Pratiwi ANTOW, Angelica Aureliano G T B WIJAYA Bagu, Agustin Balangger, Rasya Fadilah Bantali, Yosua Bella Wahongan Bogar, Joel Jonathan Mahonis Budie, Sheva Angely Bianca Buntuan, Dhifa N. Celine Zefanya Gratia Dien Christian Datu Christian V. Datu Christian Victor Datu Claudia W.M Korompis Corneles, Semuel Hendry Dama, Aditya Darise, Rezky Febriendy David P. E. Saerang David P. E. Saerang David P.E Saerang David P.E. Saerang David Paul Elia Saerang David Paul Elia Saerang David Saerang, David Deda, Anita Destrina Maria Dhullo Afandi Diana Latjandu, Lady Dirgaenesia Sahureka Einar Einar Enolia Novita Muhaling Erakipia, Apolonaris Felix Fanda D.P. Rundengan Fanda Daisy Prully Rundengan Febyola Yona Barguna Fitriya Muslimah Zam-Zam Florensia Bernika Frida Eighty Maygie Mandagie Friska Ayu Tri Fajriati Gabriela Berlian Eman Jacobus Gaghana, Michelle A. Gloria Kezia Viktoria Rumondor Grace B. Nangoi Grace Nangoi Gumabo, Veronita Anggreini Habindatu, Leidi Diana Harianto Sabijono, Harianto Harijanto Sabijono Hendrik Manossoh Hendrik Manossoh Herman Karamoy Herman Karamoy Herman Karamoy Herman Karamoy Hongkong, Hendra Yanto Imbang, Veronika Merlin Israel Sambara Satria Abast Sarira Jantje J. Tinangon Jecky Rendy Constanteng Tenda Jenny Morasa Jeri Muchadi Jessy Warongan Jullie J Sondakh JUNIOR LAKAT Kairupan, Gladys E. Kaligis, Elivira Amelia Kalungan, Trifosa Ryna Kapojos, Peter Marshall Karambut, Andrew Malahasa Karamoy, Herman . Karmila, Dina Karundeng, Angellica Kountur, Claudia Marlina Krar, Sonaria Lady Diana Latjandu Lady Diana Latjandu Laloan, Charly S. T. Lasewa, Reinaldi Latjandu, Lady Diana Lengkong, Victor Paskah Kalawat Lidia M. Mawikere Lifry Corry Ertavina Gimon Limen, Michelle Meivina Putry Linda Lambey, Linda Lintje Kalangi Lintje Kalangi Lumanto, Edgar Gilbert Lumenta, Melinda Mada, Sarifudin Mailoor, Jefri Herbert Makasenggehe, Victoria M.K Makatengkeng, Gracelia Mamuaya, Jeacklin Valenia Manangin, Sri Ika Novita Manopo, Betria S. R. Maradesa, Djeini Marjam Mangantar Meggy Melita Supit Meilivia Suak Melisa Fransisca Lo Muhammad Fadly Ramadhan Muliadi, Halim Ellena Mumek, Leonard Stiefen Musadi, Claudia Relia Napan, Lambertus Nehemiah Sembor Ngamelubun, Meylania Yutta Ni Made Aryasusanti Nimiangge, Rona Rosy Nirma Meidi Rumuneh Njonjie, Philep Novia Kokali Nur Isnaeni Nur, Santi Ali M. Olivia Sardjono Olivia Y. M. Sardjono Olivia Y. M. Sardjono Ompusunggu, Tutur Padalling, Novianti Pala’langan, Eunike Intan Pangau, Natasha Rianny Pangkey, Grill G. U. Pararuk, Hendra S.R. Paraswati, Sawindri Dyah Pasebe, Marchella B. Patrick Vincentius Lomban Pauweni, Sherly Pelealu, Revelino Imanuel Pessak, Donald R. M. Peter M. Kapojos Pieter Roya Pilander, Siska Marini Polii, Rivaldo Y. P. Pondaag, Gracia Regina Miranda Pongoh, Virginia Pontoh, Natasha Maria Angela Pricilia Joice Pesak Priscillia Weku Pudihang, Sela Purba, Irene Catrine Radityo, Dody Rafael, Kevin Ratu, Angeliq Thirzah Loraine Robert Lambey Robert LAMBEY Robert Lambey rochxy, Rochxy Rompas, Jarden Natanael Rompas, Vichri V. Rori, Midian Cristy Rudy Johanis Pusung Rudy Johanis Pusung Runtuwene, Syalom K. Saerang, David P E Saerang, David Paul Sardjono , Olivia Y. M. Sardjono, Olivia Y. M. Savsavubun, Regina V. SENDUK, Adalee Sherly Pinatik Sherly Pinatik Sifrid S. Pangemanan Sihadi, Intan Purwatianingsih Sintje N. Rondonuwu Sintje Nelly Rondonuwu Sintje Rondonuwu Sipayung, Yosua Afryan Iriando Sipolo, Gerall Henry Slamet Sugiri Sonny Pangerapan, Sonny Sorayah Mohammad Stanley Kho Walandouw Stanley Kho Walandow, Stanley Kho Stanly Alexander Stevani Kahea Steven J. Tangkuman Sulaiman, Syiendrawati Nurmughny Sumiyana Sumiyana Sutarman, Aman Syermi S.E. Mintalangi Tarida Elisa Butarbutar Tatang Ary Gumanti Tinangon, Jantje J Tiwow, Santi Tjhin, Erwin Togas, Rendhy Frisky Treesje Runtu Tri Oldy Rotinsulu Tsunme, Otto Tumanduk, Thalia Claudia Ventje Ilat Ventje Ilat Victor Paskah Kalawat Lengkong Wangarry, Andreas R Wara, Lidya Stefany Waridin, Juliani Warongan, Jessy WIJAYA, Aureliano G T B Winston Pontoh Worotikan, Jenefer Hermina Wotulo, Felia Lewiany WUA, HESTI WIRA MEILAN Wuwungan, Christian Elkana Zakaria, Nasrullah